tiếng anh chuyên ngành kế toán bài 1

... (10 ) _distribution of items on the (11 ) and (12 ) _ (common size financial statements) Trend analysis A firm's present ratio is compared with its (13 ) and expected (14 ) ... that deal with different stages in a production process 11 12 Vertical analysis 48 Unit 4: Financial analysis Text A: Read the text exercise 2 .1 and 2.2 below The suggested time for reading the text ... debits 10 What kind of ……… can I expect on my investment? a reward b prize c surplus d return 11 You should have as diversified a ……… of shares as possible a case b file c portfolio d folder 12 In

Ngày tải lên: 25/02/2014, 08:46

... rationality 310 Bourgeoisie 311 Box-Jenkins 312 Brain drain 313 Branch banking 314 Brand loyalty 315 Break-even analysis Break-even level of 316 income 317 Bretton Woods 318 Bretton Woods system 319 Brooker ... ngân hàng thương mại và được thành lập theo đạo Ngân hàng Anh luật của Quốc hội năm 16 94 Từ năm 17 91- 1 811 và từ năm 18 16 -18 36 một số chức năng ngân hàng trung ương ỏ Mỹ được lần lượt ... Fuller 16 4 test 16 5 Augmented Phillips curve 16 6 Austrian school 16 7 Autarky 16 8 Autarky economy 16 9 Autocorrelation 17 0 Automatic stabilizers 17 1 Automation 17 2 Autonomous expenditure

Ngày tải lên: 18/10/2014, 18:55

... years If your cost of capital is 11 %, then the present value of future cash flows is: (refer to Exhibit for present value tables) $ 23, 218 $ 13 ,442 $ 11 , 612 $ 10 ,808 18 We can estimate total cash ... current assets If we have cash of $ 1, 500, accounts receivables of $ 25,500 and current liabilities of $ 30,000, our quick or acid test ratio would be: 1. 88 1. 33 1. 11 .90 The number of times we convert ... and variables 16 Which of the following is relevant in determining the cash flows of a project? Sunk costs Depreciation Payback period Net Present Value 17 You are about to invest $ 15 ,000 into

Ngày tải lên: 13/07/2016, 16:43

... Telephone: 0 71- 735 0800 D.D.I : 0 71- 917 4387 Fax : 0 71- 917 4666 FREED STONE GOODMAN SOLICITORS Charles Goodman 14 & 15 Craven Street, London WC2N 5AD Telephone: 0 71- 925 0303/0 71- 629 4445 Fax: 0 71- 925 ... a=0 a=4 a=2 a=4 a=8 a=2 b=2 b=2 b=2 b=2 b=4 b=0 b=4 b=4 c=4 c=0 c=4 c=0 c=0 c=2 c=2 c=0 10 11 12 13 14 15 16 a=2 a=0 a=0 a=2 a=2 a=2 a=0 a=4 b=4 b=2 b=2 b=4 b=0 b=4 b=4 b=2 c=0 c=4 c=4 c=0 c=4 ... off A hold B pick C hand A gearing B venture C equity 10 A division B divider C dividend 11 A borrowing B lending 5 .1 B raise C sharing 12 A capital C collateral B debt Look at the following

Ngày tải lên: 25/02/2014, 08:46

... buy an entire new share issue, if no one else wants it 11 To guarantee to buy an entire new share issue, if no one else K Underwrite wants it 12 A proportion of the annual profits of a limited company, ... yet He or she waits to buy it when the _ (10 ) 4 .1 Complete the passage below, using words from the box The suggested time for completing the exercise is 10 minutes borrow finance own raise capital ... a bull market? What happens if investors are in a bull market? 10 Does the period of a bull market or bear market last long? 3 .1 Listen to a radio broadcast about the stock market TWICE and answer

Ngày tải lên: 25/02/2014, 08:46

... LIABILITIES (1) Old-fashioned goldsmith Gold £ 10 0 Deposits ? ?10 0 (2) Gold lender Gold £90 + loan ? ?10 Deposits ? ?10 0 (3) Deposit lender: Step Gold ? ?10 0 + loan ? ?10 Deposits ? ?10 0 (4) Gold £90 + loan ? ?10 Deposits ... deposit account? 10 How does the bank make its main profit? 11 Why financiers often talk of the ‘liquidity’ of money? 12 Whose trust for each other maintains the banking system? 13 What does this ... of an account 10 Interest J To place money in a bank account Switch K An advantage 12 Benefit L Without cost 13 Deposit M The amount of money in a bank account at a particular time 14 Expertise

Ngày tải lên: 25/02/2014, 08:46

... 11 ,72 3.05 11 ,72 3.05 29,3 07. 63 58, 615 .25 1 17, 230. 51 1,295.05 3,2 37. 61 6, 475 .23 12 ,950.46 12 ,950.46 32, 376 .14 64 ,75 2.29 12 9,504. 57 1, 423 .78 3,559.44 7, 11 8.88 14 ,2 37. 75 14 ,2 ... 71 ,18 8 .75 14 2, 377 .50 10 ,000 euro Annual repayment 25,000 euro 1, 17 2 . 31 25,000 euro 50,000 euro 10 ,000 euro 672 .16 1, 680.39 3,360 .79 6 ,72 1. 57 13 ,443 .14 33,6 07. 85 67, 215 . 71 134,4 31. 42 ... 07. 85 67, 215 . 71 134,4 31. 42 802.43... 4, 012 .13 8,024.26 16 ,048.52 40 ,12 1.29 80,242.59 16 0,485. 17 943.93 2.359.82 4 , 71 9.65 9,439.29 18 , 878 .59 47, 19 6.46 94,392.93 18 8 ,78 5.85 3% p.a Total

Ngày tải lên: 25/02/2014, 08:46

... inventories Decrease (increase) in accounts 1, 837 1, 987 1, 887 0 965 1, 274 756 1, 177 545 1, 5 71 ( 617 ) 2,647 (847) 3 ,19 7 18 9 2,948 4,490 5, 612 6,765 1, 964 1, 299 1, 578 Adjustments to reconcile net earnings ... (32, 918 ) (30,667) 1, 732 (3,655) 266 1, 288 (3,455) 655 (1, 466) (3,298) (7) (4,253) (1, 376) (2,728) (4,793) 2,803 (844) 18 ,278 15 ,475 16 , 319 $13 ,485 $ 18 ,278 $ 15 ,475 (9,475) (10 ,366) (8,838) (1, 288) ... 26,476 32 27,543 (16 ,222) (12 ,388) (13 ,094) 5,609 4, 512 5,436 (10 ,755) (8, 618 ) (8,287) (1, 276) (7,339) (6,376) (1, 388) (4,858) (4,286) ( 31, 374) (22,297) (25,659) 18 ,594 (3,590) 1, 844 18 ,866 36,644

Ngày tải lên: 24/10/2017, 13:51

... for £ 210 on credit to T Smith’, which entries are correct? Chọn câu trả lời: a Dr Sales £ 210 & Cr T Smith £ 210 b Dr Sales £ 210 & Cr Bank £ 210 c Dr T Smith £ 210 & Cr Sales £ 210 d Dr Bank £ 210 & ... lời: a £270 Cr b £270 Dr c ? ?17 0 Cr d ? ?17 0 Dr 15 accounts are individual accounts of debtors and creditors Chọn câu trả lời: a nominal b real c personal d impersonal 16 Ledger is used to record ... Ledger c General Ledger d Cash book 19 The account ‘T Dove’ has transactions during May, Year 4, including debit entries with ? ?15 0 & £80 and credit entries with ? ?17 0 and £35 How much is the balance

Ngày tải lên: 20/06/2019, 15:59

... Bank 5,000 Goods Year May £ Year Rendell Supplies 18 0 £ May 16 Cash 270 Rendell Supplies Year £ Year May 23 Bank 80 May £ Goods 18 0 Cash Year May 16 Goods £ 270 In a firm’s actual accounts, each ... at September Year £ Office furniture 600 Motor vehicle 4,800 Cash at bank 1, 600 7,000 £ Capital 6,000 Loan from T Wells 1, 000 7,000 Note the important word ‘at’ in the heading The balance sheet ... account layout has long been used to apply and show double-entry book-keeping Account A1 Dr entry Account B1 Cr entry Examples: (i) Suppose that James Meredith sets up a business on May Year by

Ngày tải lên: 12/05/2021, 08:29

... chưa được chấp thuận BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH 30 © Không sao chép khi chưa được chấp thuận BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH CHƯƠNG ... ngữ tiếng Anh kế toán bên trái với giải nghĩa bên phải a current assets b fixed assets 1 the cost involved... khi chưa được chấp thuận BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN ... hoặc các nội dung liên quan tới chuyên ngành Kế toán. MỞ ĐẦU Accounting Accounting standards Accounting equation Bookkeeping BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH - KẾ TOÁN – TÀI CHÍNH PHẦN I. TỪ VỰNG A.

Ngày tải lên: 18/03/2014, 05:20

... millions). 19 95 19 96 19 97 Revenues: Sales $1, 805 .1 $2,046.8 $2,466.7 Services and rentals 832.4 980.9 1, 218 .7 Total $2,637.5 $3,027.7 $3,685.4 Costs and expenses: Costs of sales $1, 133.6 $1, 278 .1 $1, 573.3 ... cumulative effect of accounting changes 205 .1 298.9 213 .1 Income taxes (85 .1) (12 2.5) (10 4.0) Income before cumulative effect of accounting changes 12 0.0 17 6.4 10 9 .1 Cumulative effect of accounting changes: ... development 11 8.0 Gain on sale of Varco stock (44.3) Gain on disposal of assets (18 .3) ( 31. 7) (18 .4) Foreign currency translation (gain)/loss-net 1. 9 8.9 (6 .1) Cumulative effect of accounting changes 14 .6

Ngày tải lên: 07/07/2014, 13:20

... service. 19 95 19 96 19 97 United States $972.9 $1, 047.2 $1, 319 .7 United Kingdom 207.6 277.9 288.0 Venezuela 12 2.7 16 0.0 244.2 Canada 15 7.5 16 5 .1 204.5 Norway 10 4.2 14 5.6 17 5.0 Indonesia 54.5 92.7 12 8.0 ... asset. 19 95 19 96 19 97 United States $353.0 $359.9 $593.3 United Kingdom 67.6 77.7 14 5.3 Venezuela 19 .0 25 .1 33.3 Germany 18 .4 19 .3 21. 4 Norway 11 .3 10 .9 20.0 Canada 8.0 9 .1 16.9 Singapore 25.0 17 .7 ... are as follows: 19 95 19 96 19 97 United States $12 8.3 $11 6.4 $ 20.6 Foreign 76.8 18 2.5 19 2.5 Total $205 .1 $298.9 $ 213 .1 The provision for income taxes is as follows: 19 95 19 96 19 97 Current: United

Ngày tải lên: 07/07/2014, 13:20

... changes 14 .6 12 .1 Other (acquired in-process R&D) 11 8.0 Other Other Subtotal $14 .6 $13 0 .1 Total additions $15 .7 $29.6 $17 3.0 Analyzing Business Earnings 89 EXHIBIT 2.35 (Continued) 19 95 19 96 19 97 ... Revealed 1. Income statement Unusual charge (19 96 -19 97) 1 Acquired in-process research and development (19 97) 1 Gain on sale of Varco stock (19 96) 1 Cumulative effect of accounting changes (19 95, 19 97) ... Acquisitions and dispositions note 0 10 0 0 10 0 7c. Unusual charge note 0 10 0 0 10 0 7d. Segment and related information note 0 10 0 0 10 0 Total nonrecurring items 17 10 0% 12 10 0% a Five percent or more

Ngày tải lên: 07/07/2014, 13:20

... Inc. (19 96) Noble Drilling Inc. (19 91) NS Group Inc. (19 92) Office Depot Inc. (19 99) Osmonics Inc. (19 93) Pall Corporation (2000) Petroleum Helicopters Inc. (19 99) Phillips Petroleum Company (19 90) ... York: AICPA, 2000), 311 . 11 . AICPA’s Special Committee on Financial Reporting, Improving Business Re- porting—A Customer Focus (New York: AICPA, November 19 93), 4 12 . SFAS 13 1, Disclosures about ... Inc. (19 99) Southwest Airlines Inc. (19 99) Standard Register Company (19 99) SunTrust Banks Inc. (19 99) Synthetech Inc. (2000) Textron Inc. (19 99) Toys “R” Us Inc. (19 99) Trimark Holdings Inc. (19 95)

Ngày tải lên: 07/07/2014, 13:20

... May 15 ,250 16 ,500 (1, 250) June 13 ,750 15 ,500 (1, 750) July 11 ,500 13 ,000 (1, 500) August 17 ,500 18 ,250 (750) September 23,750 25,000 (1, 250) October 15 ,500 16 ,500 (1, 000) November 16 ,000 17 ,250 (1, 250) ... 41. 45% 50.78% 7.77% 10 0.00% CVP target $1, 115 ,986 Mix % allocation $462,585 $566,667 $86,735 $1, 115 ,986 Variable cost 71. 3% 329,592 71. 4% 404,762 48.0% 41, 633 Contribution margin $13 2,993 $16 1,905 ... 3 .12 Books “R” Us data. Revenue Total Costs Profit $(000) $(000) $(000) January $ 12 ,250 $ 13 ,500 $ (1, 250) February 14 ,500 16 ,000 (1, 500) March 15 ,000 16 ,500 (1, 500) April 16 ,250 17 ,250 (1, 000)

Ngày tải lên: 07/07/2014, 13:20

... Zacharakis 10 . Planning Capital Expenditure 2 91 Steven P. Feinstein 11 . Taxes and Business Decisions 314 Richard P. Mandel 12 . Global Finance 353 Eugene E. Comiskey and Charles W. Mulford 13 . Financial ... Capital: Jan 1 100,000 Less depreciation 3,600 Add net income 84,000 Net equipment $32,400 32,400 Less drawings (76,000) Capital: Dec 31 108,000 Total assets $14 8,000 Liabilities and equity $14 8,000 Now ... DECISIONS 457 14 . Going Public 459 Stephen M. Honig 15 . The Board of Directors 510 Charles A. Anderson and Robert N. Anthony 16 . Information Technology and the Firm 536 Theodore Grossman 17 . Profitable...

Ngày tải lên: 19/08/2013, 11:10

... 3,250 Other 2,2 21 3,260 Total current assets $ 21, 702 $30,308 Property and equipment, net $ 1, 611 $ 1, 903 Investments 15 , 312 19 ,939 Total fixed assets $16 ,923 $ 21, 842 Total assets $38,625 $52 ,15 0 Current ... (862) $ (2 ,19 2) Investing Additions to property and equipment $ (656) $ (583) $ (879) Net additions to investments (6, 616 ) (10 ,608) (11 ,048) Net cash invested $(7,272) $ (11 ,19 1) $ (11 ,927) Net ... $12 , 019 Operating income $ 6, 414 $ 9,928 $10 ,937 Investment income 703 1, 963 3,338 Income before income taxes 7 ,11 7 11 ,8 91 14,275 Income taxes 2,627 4 ,10 6 4,854 Net income $ 4,490 $ 7,785 $ 9,4 21 Using Financial...

Ngày tải lên: 19/08/2013, 11:10

... 2 1 Net sales $1, 870 $1, 825 $1, 945 $2,343 Gross margin $1, 122 $1, 016 $1, 043 $1, 377 Gross margin 25% 30% 28% 28% Operating costs $ 383 $ 375 $ 379 $ 409 Operating income $ 64 $ 16 8 $ 17 0 $ 10 0 Operating ... Lines: 3 19 92 $35 million 19 93 65 million 19 94 2 million 19 95 0 million 19 96 2 million The gains averaged about $25 million over the 10 years ending in 19 96 and ranged from a loss of $1 million (19 88) ... information drawn from EXHIBIT 2 .1 Core business net income: Mason Dixon Bancshares Inc., year ended December 31 (in thousands). 19 98 Reported net income $10 , 811 Adjustments, add (deduct), for...

Ngày tải lên: 19/08/2013, 11:10

... Ended Jan. 31 Jan. 30 Jan. 29 19 98 19 99 2000 Net sales $11 ,038 $11 ,17 0 $11 ,862 Cost of sales 7, 710 8 ,19 1 8,3 21 Gross Profit 3,328 2,979 3,5 41 Selling, general and administrative expenses 2,2 31 2,443 ... minority interest 3 21. 0 309.4 14 1.9 Income tax provision 12 7.5 10 5.5 63.9 Minority interest 8 .1 8 .1 6.7 Income from continuing operations 18 5.4 19 5.8 71. 3 Discontinued operations 1. 6 — 7.5 Income ... ended December 31 (in millions). 19 93 19 94 19 95 Income before income taxes, extraordinary item and cumulative effect of accounting change $784.9 $865.7 $925.8 Add back foreign exchange losses 11 3 .1 77.6 17 .4 Income...

Ngày tải lên: 19/08/2013, 11:10